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Reassessment – Section 148

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113865	Taxpundit	923Taxpundit52	ACIT	JUNIPER NETWORKS INTERNATIONAL B V	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. Nos.1333,1591 & 1592 /Mum/2021	26/09/2023	9(1)(vii) 263 143(3) 148	2013-14 2015-16 2016-17	Dismissed	1
113857	Taxpundit	923Taxpundit44	SGARG Enterprises Private Limited	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITA No. 96/CHD/2023	22/09/2023	37 148 68 115BBE	2018-19	Partly	1
113840	Taxpundit	923Taxpundit27	MODI INDUSTRIES LIMITED	DEPUTY COMMISSIONER OF INCOME TAX & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 1922/2022	27/03/2023	143(3) 148 154 144B 147	2015-16	Set Aside	1
113839	Taxpundit	923Taxpundit26	MANSI AGGARWAL	INCOME TAX OFFICER, WARD 62(1)DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 3798/2023 & CM Nos.14812-13/2023	27/03/2023	148A(b)	2015-16	Set Aside	1
113837	Taxpundit	923Taxpundit24	Godrej and Boyce Manufacturing Co Ltd	Assistant Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & N.R. BORKAR	WRIT PETITION NO.3555 OF 2019	13/01/2023	143(3) 263 148 151	2012-13	Allowed	1
113834	Taxpundit	923Taxpundit21	ACIT	BANSAL CONSTRUCTION WorksWORK	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA 182 / Ind / 2022	11/09/2023	143(3) 147 148 153A	2010-11	Dismissed	1
113821	Taxpundit	923Taxpundit8	APHV INDIA INVESTCO PRIVATE LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 14224/2022 & CM APPL. 43451/2022	06/09/2023	271(1)(c) 148 142(1)	2015-16 2016-17	Allowed	1
113819	Taxpundit	923Taxpundit6	Citrus Check Inns Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1015/Mum./2019	06/09/2023	250 147 148 194A 40(a)(ia)	2012-13	Partly	1
113808	Taxpundit	823Taxpundit131	Durr India Private Limited	Assistant Commissioner of Income Tax (OSD)	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A. Nos.1081 and 1083 of 2021, C.M.P. Nos.6837 and 6841 of 2021	29/08/2022	143 144C 147 148 145	2011-12 2012-13	Allowed	1
113807	Taxpundit	823Taxpundit130	Anupama Krishna Rao Pemmaraju	ITO	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & K. Narasimha Chary		31/08/2023	48 142(1) 147 148 144C(15)	2013-14	Allowed	1
113794	Taxpundit	823Taxpundit117	SHALINI MITTAL	INCOME TAX OFFICER	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8651/2022 & CM APPL. 26053/2022	23/08/2023	148A( d) 54 54EC	2018-19	Allowed	1
113781	Taxpundit	823Taxpundit104	Shiv Mettalicks Pvt Ltd Rourkela	Principal Commissioner of Income Tax, Sambalpur and others	ORISSA High Court	High Court	ORISSA		M.S. RAMAN	W.P.(C) No.36314 of 2022	10/01/2023	148A (b) 148		Directions issued	1
113780	Taxpundit	823Taxpundit103	Kailash Kedia and others	Income Tax Officer	ORISSA High Court	High Court	ORISSA		M. S. RAMAN	W.P.(C) Nos.9191, 8217, 9940, 9941, 9952, 9964, 10693, 10697	01/12/2022	48-A(1)(d) 148-A(1)(b) 148		Directions issued	1
113778	Taxpundit	823Taxpundit101	Devkant Synthetics India Pvt Ltd	Additional/Joint/Deputy/Assistant	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 2854 OF 2022	10/02/2023	148 143(2) 142(1) 14(A)	2013-14	Set Aside	1
113774	Taxpundit	823Taxpundit97	ITO	Jatin Kanubhai Kotadia	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA No: 1661/Ahd/2012	23/08/2023	143(3) 2(24) 28 47 56(1)(vi) 148	2009-10	Dismissed	1
113771	Taxpundit	823Taxpundit94	Parle Products Private Limited	Assistant Commissioner of Income-tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & AMIT B BORKAR	WRIT PETITION NO.2976 OF 2019	21/12/2021	148 143(3) 147	2012-13	Allowed	1
113761	Taxpundit	823Taxpundit84	Sandeep Chopra son of late Bhim Sain Chopra alias Bhim Sen Chopra	Principal Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Deepak Roshan	W.P.(T) No. 2972 of 2022	09/02/2023	147 143 (2) 142(1) 148 271(1)(c)	2015-16	Allowed	1
113760	Taxpundit	823Taxpundit83	Red Chilli International Sales	Income Tax Officer and another	PUNJAB High Court	High Court	PUNJAB		TEJINDER SINGH DHINDSA & PANKAJ JAIN	CWP No.10073 of 2022	20/06/2022	148A(d) 148A(b) 148	2018-19	Dismissed	1
113745	Taxpundit	823Taxpundit68	Pr. Commissioner of Income Tax - 6	Kimberly Clark Lever Private Limited	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & M.M. SATHAYE	INCOME TAX APPEAL NO. 123 OF 2018	07/06/2023	143(3) 144C 147 148 92CA(3)	2007-08	Dismissed	1
113744	Taxpundit	823Taxpundit67	Chanchal Bhagwatilal Gokhru	The Union of India	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 2014 OF 2022	04/05/2023	143 (3) 10(38) 148 142(1)	2014-15	Set Aside	1
113741	Taxpundit	823Taxpundit64	SALIL GULATI	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 49(1) DELHI & ORS	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 12541/2022 & CM APPLs.37959-37961/2022	31/08/2022	148 149(1)(a) (b) 148A	2013-14	Dismissed	1
113739	Taxpundit	823Taxpundit62	Lok Developers	Deputy Commissioner of Income tax Circle	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 1983 OF 2022	15/02/2023	144B 271(1)(c) 156 148 282	2015-16 2016-17 2017-18	Allowed	1
113738	Taxpundit	823Taxpundit61	EXCEL COMMODITY AND DERIVATIVE PVT LTD	THE UNION OF INDIA AND ORS	Calcutta High Court	High Court	Calcutta		MD. NIZAMUDDIN	WPO/2298/2022	30/06/2022	148A(d) 148	2018-19	Set Aside	1
113728	Taxpundit	823Taxpundit51	BANYAN REAL ESTATE FUND MAURITIUS	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1 1 2 & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 10485/2023 & CM APPL.40642/2023	09/08/2023	148A(b) 148	2016-17	Directions issued	1
113717	Taxpundit	823Taxpundit40	SH MANUJENDRA SHAH	COMMISSIONER OF INCOME TAX-8 & ANR.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12677/2018	18/07/2023	143(1) 148 142(1) 50C	2011-12	Allowed	1
113709	Taxpundit	823Taxpundit32	HIMANSHU INFRATECH PVT LTD	INCOME TAX OFFICER & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 14326/2022 & CM APPL. 43744/2022	21/07/2023	148A(d) 147 151 133(6)	2014-15	Allowed	1
113705	Taxpundit	823Taxpundit28	Sea Glimpse Investments Pvt Ltd	The Deputy Commissioner of Income Tax Circle 3 (3) (1) and Ors	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & AMIT B BORKAR	WRIT PETITION NO. 3172 OF 2019	22/12/2021	148 151 143(3) 143(1)	2014-15	Allowed	1
113701	Taxpundit	823Taxpundit24	Halite Personal Care India Pvt Ltd	Deputy Commissioner of Income Tax 14 (2)(1) & Ors	BOMBAY High Court	High Court	BOMBAY		N.R. BORKAR	WRIT PETITION NO.3540 OF 2019	13/01/2022	143(3) 142(1) 148 147 35DD 44AB	2012-13	Allowed	1
113699	Taxpundit	823Taxpundit22	Tapan Kumar Bhuyan	ITO	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN	ITA 120 / CTK / 2023	07/07/2023	59D 69 115BBE(2) 148 149	2011-12 2013-14	Partly	1
113698	Taxpundit	823Taxpundit21	Bhaijee Commodities Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	I.T.A. No.7921/DEL/2019	07/08/2023	143(1) 147 148 151 153C	2010-11	Allowed	1
113697	Taxpundit	823Taxpundit20	Saraswati Gupta	ITO	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	ITA 86 / KOL / 2023 , ITA Nos 88 , 89/KOL/2023	04/08/2023	143(3) 271A 44AB 147 148	2011-12 2012-13	Dismissed	1
113695	Taxpundit	823Taxpundit18	Hitesh Kumar Bindal	DCIT	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA Nos. 351 & 352/Ind/2022	04/08/2023	143(3) 147 148	2011-12 2012-13	Allowed	1
113687	Taxpundit	823Taxpundit10	The Karur Kongu Charitable Trust	Income Tax Officer	MADRAS High Court	High Court	MADRAS		MOHAMMED SHAFFIQ	W.P.(MD).Nos.1156, 1158 and 2308 to 2326, 2328, 2329, 2331, 2332, 2333, 2334	28/12/2022	148 143(3) 147	2012-13	Dismissed	1
113673	Taxpundit	723Taxpundit178	Major Suresh Yadav(Retd.)	ITO	Delhi Tribunal	ITAT		Delhi	KUL BHARAT	ITA No.9432/Del/2019	31/07/2023	234A 148 143(2) 139(1)	2003-04	Allowed	1
113664	Taxpundit	723Taxpundit169	Commissioner of Income Tax, Dehradun	Uttarakhand Van Vikas Nigam	UTTARAKHAND High Court	High Court	UTTARAKHAND		Alok Singh & Servesh Kumar Gupta	Income Tax Appeal No. 37 of 2015	13/08/2015	148 150 153(3) 149 163 149 (1) (b)	2002-03 2003-04 2004-05	Dismissed	1
113662	Taxpundit	723Taxpundit167	Invensys Process Systems (S)	Assistant Director of Income Tax & another	UTTARAKHAND High Court	High Court	UTTARAKHAND		Rajiv Sharma	Writ Petition (M/S) No.2705 of 2011	03/11/2017	148 143(3) 139(1) 147		Dismissed	1
113655	Taxpundit	723Taxpundit160	Weatherford Oil Tools M E Ltd	Dy. Director of Income Tax & others	UTTARAKHAND High Court	High Court	UTTARAKHAND		Rajiv Sharma	Writ Petition (M/S) No.2233 of 2010	03/11/2017	148 143(3) 9(1)(vi) 44BB 292(B)	2007-08	Dismissed	1
113641	Taxpundit	723Taxpundit146	PUNEET KUMAR BANSAL HUF	INCOME TAX OFFICER WARD 28(1)DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 5253/2023 & CM Nos.20554-55/2023	25/04/2023	148A(d) 148	2019-20	Set Aside	1
113640	Taxpundit	723Taxpundit145	PREMIUM ESTATES PRIVATE LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 5650/2023 & CM Nos.22138-39/2023	02/05/2023	148A(b) 148	2019-20	Set Aside	1
113639	Taxpundit	723Taxpundit144	NEHA AVIATION MANAGEMENT P LTD	ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 4444/2023 & CM Appl.17040/2023	27/04/2023	144B 274 156 148A(d)	2018-19	Set Aside	1
113634	Taxpundit	723Taxpundit139	VODAFONE ROAMING SERVICES SARL	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 3 1 1, DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8592/2023 & CM Nos.32646-47/2023	04/07/2023	148A(d) 142(1) 9(1)(vi) 144C(1)	2014-15	Set Aside	1
113631	Taxpundit	723Taxpundit136	ARUNA SINGH	NATIONAL FACELESS ASSESSMENT CENTRE, DELHI & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8866/2023	05/07/2023	144B 271(1)(c) 54 148	2013-14	Dismissed	1
113620	Taxpundit	723Taxpundit125	Vinod Lalwani	The Union On India Through Secretary Ministry Of Finance, Department	JHARKHAND High Court	High Court	JHARKHAND		P. Sam Koshy	WPT No. 216 of 2022	17/11/2022	148 148A(d) 149A(d) 151		Allowed	1
113613	Taxpundit	723Taxpundit118	COMMISSIONER OF INCOME TAX	SPIRIT GLOBAL CONSTRUCTION PVT.LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 191/2018	18/07/2023	68 132 133A 143(1) 147 148	2010-11	Dismissed	1
113612	Taxpundit	723Taxpundit117	PR. COMMISSIONER OF INCOME TAX CENTRAL-11	DSC LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 546/2019	18/07/2023	139 142 143(3) 147 148	2006-07	Dismissed	1
113584	Taxpundit	723Taxpundit89	SHARDA LUNKAR	The UNION OF INDIA AND 3 ORS	ASSAM High Court	High Court	ASSAM		MICHAEL ZOTHANKHUMA	Case No. : WP(C)/2305/2022	31/03/2022	148 68 147 139 246 (i)(b)	2016-17	Dismissed	1
113583	Taxpundit	723Taxpundit88	JSVM PLYWOOD INDUSTRIES LTD	The UNION OF INDIA AND 3 ORS	ASSAM High Court	High Court	ASSAM		KALYAN RAI SURANA	Case No. : WP(C)/6273/2021	08/12/2021	148 148A 132A 151		Allowed	1
113581	Taxpundit	723Taxpundit86	EXOTICA PROMOTERS LLP AND ANR.	INCOME TAX OFFICER WARD 1 (2) GUWAHATI AND 5 ORS	ASSAM High Court	High Court	ASSAM		MICHAEL ZOTHANKHUMA	Case No. : WP(C)/6600/2021	15/12/2021	147 148	2017-18	Dismissed	1
113576	Taxpundit	723Taxpundit81	Porus Saranjit Singh	ITO	Pune Tribunal	ITAT		Pune	R.S. SYAL & S.S.VISWANETHRA RAVI	ITA No.305 & 304/PUN/2023	12/07/2023	144C(13) 133(6) 148	2013-14 2014-15	Partly	1
113570	Taxpundit	723Taxpundit75	RAJ KUMAR JAIN	Joint Commissioner of Income Tax	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & MANINDER S. BHATTI	WRIT PETITION No. 9297 of 2022	05/05/2022	148 147 151 143 (1) 152	2015-16	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring